Key facts
- HS subheading
- 1517.10
- National lines
- 3
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 15: Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Summary
The European Union tariff splits HS 1517.10 (margarine, excluding liquid margarine) into 3 national lines: 1517 10 10 00 (containing, by weight, more than 10 % but not more than 15 % of milkfats), 1517 10 90 10 (containing, by weight, not more than 10 % of milk fats) and 1517 10 90 90 (other). The general (MFN) duty differs by line: 8.300 % + 28.400 EUR DTN on 1517 10 10 00, 16% on 1517 10 90 10 and 16% on 1517 10 90 90.
European Union lines under 1517.10
The European Union tariff splits HS 1517.10 (margarine, excluding liquid margarine) into 3 national lines: 1517 10 10 00 (containing, by weight, more than 10 % but not more than 15 % of milkfats), 1517 10 90 10 (containing, by weight, not more than 10 % of milk fats) and 1517 10 90 90 (other).
The general (MFN) duty differs by line: 8.300 % + 28.400 EUR DTN on 1517 10 10 00, 16% on 1517 10 90 10 and 16% on 1517 10 90 90.
- 1517 10 10 00Containing, by weight, more than 10 % but not more than 15 % of milkfatsDuty: 8.300 % + 28.400 EUR DTN
- 1517 10 90 10Containing, by weight, not more than 10 % of milk fatsDuty: 16%
- 1517 10 90 90OtherDuty: 16%
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under 1517.10 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 1517.10?
The European Union tariff splits HS 1517.10 (margarine, excluding liquid margarine) into 3 national lines: 1517 10 10 00 (containing, by weight, more than 10 % but not more than 15 % of milkfats), 1517 10 90 10 (containing, by weight, not more than 10 % of milk fats) and 1517 10 90 90 (other).
What is the duty on HS 1517.10 in the European Union?
The general (MFN) duty differs by line: 8.300 % + 28.400 EUR DTN on 1517 10 10 00, 16% on 1517 10 90 10 and 16% on 1517 10 90 90.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.